Tax avoidance schemes: accelerated payments
A list of tax avoidance schemes on which users may be charged an upfront tax payment called 'an accelerated payment'.
Documents
Details
Those who use a disclosed avoidance scheme on this list may be required to pay an upfront payment of tax called ‘an accelerated payment’.
HM Revenue and Customs (HMRC) gives an avoidance scheme a scheme reference number (SRN) when a promoter notifies HMRC of the scheme under the rules for disclosing a tax avoidance scheme (DOTAS). Users will need to make an accelerated payment of tax to HMRC on some DOTAS schemes while the scheme is under dispute with HMRC.
Users of those schemes with a reference number on the linked list above are those who may receive a notice to make an accelerated payment. For an Accelerated Payment Notice to be issued for any specific scheme included on this list, the criteria in the legislation will need to be met.
HMRC began to phase in the issue of notices in August 2014. The list contains SRNs rather than scheme names as taxpayers will have used this to identify their use of an avoidance scheme when completing their Self Assessment return. Promoters of avoidance schemes are also not required to disclose scheme names to HMRC. The SRN is all the user will need in order to identify whether their scheme is on the list.
If you cannot remember your SRN, contact your agent or advisor, or HMRC on 03000 530435.
If you want to settle an avoidance issue now please call HMRC on 03000 530435. If you are a High Net Worth Unit or Large Business customer, please contact your Customer Relationship Manager.
If you have a query about the linked list of SRNs, please call HMRC on 03000 530435.
The accelerated payment regime was announced at Budget 2014, (Accelerated payments of tax for avoidance schemes) and has been brought into law in Finance Act 2014, Part 4. It’s been introduced to tackle the very small minority of taxpayers who use tax avoidance schemes.
Find out more about how HMRC deals with Tax Avoidance on HMRC’s Tax Avoidance pages.
If you are worried that you may be involved in tax avoidance but don’t appear to have an SRN, please read HMRC’s Tax avoidance: an introduction pages. They give some common indicators for avoidance. HMRC also publishes Spotlights, a warning on current avoidance issues.
Guidance on the measures brought into law can be found at the follower notice and accelerated payment guide.
Last updated 29 February 2024 + show all updates
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following January 2024 review'.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following October 2023 review'.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following July 2023 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following April 2023 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following January 2023 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following October 2022 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following July 2022 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following April 2022 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following January 2022 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following October 2021 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' following July 2021 review.
-
Republished 'Tax avoidance schemes: accelerated payments' following April 2021 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' to add SRNs 06536061 and 83642132.
-
Republished 'Tax avoidance schemes: accelerated payments' following October 2020 review.
-
Republished 'Reviewed Tax Avoidance Scheme Reference Numbers' to add SRNs 01926446 and 74910569.
-
Republished 'Tax avoidance schemes: accelerated payments' following April 2020 review.
-
Published data for January 2020.
-
October 2019 data added.
-
July 2019 data added.
-
April 2019 data added.
-
January 2019 data added.
-
October 2018 data added.
-
July 2018 data added
-
April 2018 data added
-
January 2018 data added
-
October 2017 data added
-
September 2017 data added
-
July 2017 data added
-
April 2017 data added
-
January 2017 data added
-
October 2016 data added
-
July 2016 data added
-
April 2016 data added
-
January 2016 data added
-
October 2015 data added
-
July 2015 data added
-
April 2015 data added
-
January 2015 data added
-
October 2014 data added
-
Updated to reflect that the Bill is now law and the guidance has been published
-
First published.